Poland: New statement and record keeping requirements for posted workers

Companies sending workers to provide short-term services to a client or affiliate in Poland must now submit a new employer statement.

The company must send the statement no later than the employee’s start date and must notify the authorities within seven business days of any changes to such a statement, according to a new law.  Companies with workers already in Poland have until September 18, 2016 to submit the employer statement. 

The statement must be in Polish or English, sent in paper form to the National Labour Inspectorate or electronically using an e-signature or trusted public institution profile on the National Labour Inspectorate website. Notification cannot be sent via email.

New Record-keeping Requirements

During the foreign worker’s assignment, the sending employer must now maintain the following documents at the Polish workplace in paper or electronic format:

  • A copy of the employment contract or any other equivalent document certifying the conditions of employment;
  • Active time sheets; and
  • Pay slips (which must indicate any deductions made according to the sending country’s law).

At the National Labour Inspectorate’s request, the sending employer must produce the above documents (translated into Polish) within five business days of the request.

Once the assignment concludes, the National Labour Inspectorate has the right to request the sending employer to produce these documents within 15 business days for up to two years.  In such a case, the sending employer can send the document copies in electronic or paper form. Instructions for sending such documents are available here.

New Requirement to Designate a Representative

Sending employers must also designate a person to communicate with the National Labour Inspectorate or with other institutions in Poland and to send and receive documents and/or notifications. 

New Notification Requirements

Sending employers must also inform the National Labour Inspectorate of any change in the following information within seven business days of the change:

  • Identity information (name, position, tax identification number from the home country);
  • Contact information for the designated representative; and
  • The location of the documents.

This also applies if the worker is hired through an employment agency.

Employers who do not comply with the above notification requirements may face a fine from 1,000 PLN up to 30,000 PLN.

What This Means for Employers and Foreign Nationals

Sending employers should work with their administrative department and immigration professional to ensure they comply with the notification, record-keeping and other new requirements.

Stuart Beaty

Celsium, Birmingham, UK